How to File Income Tax Return Online in India
A practical guide to filing an ITR through the Income Tax Department portal, choosing the correct return, checking tax credits, e-verifying the submission and downloading the acknowledgement.
Applicable income tax law and key provisions
An Income Tax Return (ITR) is the prescribed declaration of income, deductions, taxes paid and other particulars furnished to the Income Tax Department for the relevant period. The filing obligation and permitted corrections depend on the law applicable to that period.
| Provision | Meaning and application |
|---|---|
| Section 139(1), Income-tax Act, 1961 | Requires specified persons to furnish their return within the applicable due date, including persons meeting prescribed income or other statutory conditions. |
| Section 139(4), 1961 Act | Provides for a belated return, subject to the statutory deadline and other conditions. |
| Section 139(5), 1961 Act | Permits revision of an eligible return to correct an omission or wrong statement within the prescribed time. |
| Section 139(8A), 1961 Act | Provides for an updated return in permitted cases, subject to restrictions and additional tax where applicable. |
| Section 140, 1961 Act | Specifies who must verify a return for different categories of taxpayers. |
| Section 263, Income-tax Act, 2025 | Consolidates return filing provisions for Tax Year 2026-27 onwards, including original, belated, revised and updated returns in its relevant subsections. |
The due date depends on the category of taxpayer, audit requirements, relevant tax period and any valid extension. For AY 2026-27, the ordinary due date for certain non-audit business cases and trusts was changed to 31 August 2026; salaried ITR-1 and ITR-2 cases generally retained 31 July 2026, subject to any extension. Always check current portal announcements rather than assuming one deadline applies to everyone.
Official guidance: Income Tax Returns FAQs and transition to the Income-tax Act, 2025.
Before filing: keep these details ready
- PAN, portal password and access to the registered mobile number or email address.
- Aadhaar and PAN linkage details, where applicable.
- Form 16 or 16A, interest certificates, salary, business and capital gains records, as relevant.
- Form 26AS, Annual Information Statement (AIS) and Taxpayer Information Summary (TIS) for cross-checking reported information.
- Bank account details, including a pre-validated account for refund purposes.
- Details of eligible deductions, exemptions, losses and tax payments.
- Applicable ITR form and the correct assessment year or tax year.
If you do not yet have an e-Filing account, read the PAN registration guide.
How to file an Income Tax Return online: step by step
- Open the official portal. Visit Income Tax e-Filing and choose Login.
- Sign in securely. Enter the user ID (usually PAN for individuals), confirm the secure access message and complete password or other required authentication. Never disclose OTPs or passwords.
- Open the return filing service. From the dashboard, navigate to e-File > Income Tax Returns > File Income Tax Return. Portal wording may vary with updates.
- Choose the relevant period. For income earned during FY 2025-26, select AY 2026-27 and the appropriate filing type. For periods governed by the 2025 Act, follow the tax-year options shown by the portal.
- Select the filing mode. Choose online preparation where supported, or use the notified offline utility if your form or situation requires it.
- Select your status and ITR form. Choose the applicable taxpayer status and return form. For example, ITR-1 is available only to eligible resident individuals satisfying its conditions; ITR-2, ITR-3 and other forms serve different income and taxpayer categories.
- Review pre-filled information. Confirm personal details, bank accounts, income and TDS/TCS entries. Reconcile information with Form 16, Form 26AS, AIS and your records; pre-filled figures are not a substitute for checking accuracy.
- Complete the required schedules. Enter all taxable income, exempt income, applicable deductions, tax regime choices, assets and other disclosures required by the selected form.
- Review tax computation. Confirm total income, taxes already paid, refund or balance payable. If tax is payable, use the portal's e-Pay Tax service and ensure the challan is correctly reflected.
- Validate, preview and submit. Resolve errors, check the declaration and submit the return. Save the acknowledgement number.
- Verify the return. Complete e-verification or the permitted physical ITR-V process within the applicable time limit.
For form-specific screens, see the official ITR-1 online filing user manual.
How to file using an offline utility
Where the portal provides an offline filing utility for the selected return and period, download the correct official utility and schema, prepare the return, validate the details, generate the permitted upload file and submit it through the e-Filing portal. Follow the current utility instructions; file formats and steps can change from year to year.
E-verify the return or submit signed ITR-V
Uploading an ITR does not by itself complete verification. Depending on eligibility, the portal offers Aadhaar OTP, Electronic Verification Code (EVC) through a pre-validated bank or demat account, net banking, eligible ATM facilities, or a Digital Signature Certificate (DSC). Certain taxpayers must use a DSC.
30-day rule: Under the applicable electronic filing procedure, verification or receipt of a duly signed ITR-V generally must occur within 30 days of uploading. Verification after that period can affect the legally recognized filing date and trigger late-filing consequences; an unverified return may be treated as invalid, subject to applicable condonation relief.
If using the paper route, download ITR-V, sign it and send it to the Centralized Processing Centre, Income Tax Department, Bengaluru - 560500, Karnataka, in the prescribed manner. The date of receipt is relevant. Confirm the latest address and instructions on the official ITR-V FAQ page.
Read the ITR e-verification guide or the official e-verification manual.
Download ITR acknowledgement and check filing status
- Log in to the e-Filing portal.
- Go to e-File > Income Tax Returns > View Filed Returns.
- Choose the relevant return and download the ITR acknowledgement or ITR-V, as available.
- Check the verification status and retain the acknowledgement, tax challans and supporting records.
An acknowledgement confirms transmission of the return; it is not the same as an assessment order or confirmation that all claims have been accepted.
Common mistakes to avoid
- Choosing AY 2026-27 when intending to report income for Tax Year 2026-27, or vice versa.
- Using an ITR form that is not applicable to the taxpayer or income sources.
- Failing to reconcile TDS, TCS, advance tax and self-assessment tax credits.
- Leaving out interest, capital gains, foreign asset disclosures or other mandatory particulars.
- Failing to verify the return after submission.
- Assuming the filing deadline is identical for all taxpayer categories.
Frequently asked questions
Where do I file my income tax return online?
Use the official Income Tax Department e-Filing portal at the Income Tax e-Filing portal.
Which law governs the return for FY 2025-26?
The return for FY 2025-26 is filed for AY 2026-27 under the Income-tax Act, 1961. The Income-tax Act, 2025 governs Tax Year 2026-27 onwards.
How long do I have to verify my return?
Generally, e-verify the return or ensure that signed ITR-V reaches the Centralized Processing Centre within 30 days of uploading, subject to the applicable notification and condonation rules.
How can I download my ITR acknowledgement?
Sign in to the e-Filing portal and open e-File, Income Tax Returns, View Filed Returns, then download the acknowledgement for the relevant return.
Official references
- Income Tax Department e-Filing portal
- Official Income Tax Returns FAQs
- ITR-V and 30-day verification FAQs
- Income-tax Act, 2025 transition FAQs
Last reviewed: 3 November 2026. This article is general information, not individualized tax advice. Verify the relevant law, notifications, filing dates and portal instructions before submitting a return.